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1 – 10 of 74Suhaimi Mhd Sarif, Ainul Jaria Maidin, Jamaludin Ibrahim and Abdul Rahman Ahmad Dahlan
Dynamism of digital economy requires innovation in the mobile payment system to provide for the free flow of information to facilitate electronic transactions. However…
Abstract
Dynamism of digital economy requires innovation in the mobile payment system to provide for the free flow of information to facilitate electronic transactions. However, regulations and standards were introduced at the global and country levels to impose limitations on mobile payment system to protect consumers’ interests. The Malaysian government introduced the Anti-money Laundering, Anti-terrorism Financing and Proceeds of Unlawful Activities Act 2001 (Act 613) (AMLA) to protect the people from being involved in offences both locally and internationally and an unlawful activity carried out physically or by using virtual mechanisms. It is argued in this study that AMLA has hindered the innovation of the digital economic system that is promoted by the government in line with global developments. The research method adopted is personal interview with selected respondents to gather their views on the challenges posed by the restrictions imposed by AMLA that has had the impact of limiting innovations in the mobile payment system sector.
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Mohd Allif Anwar Abu Bakar, Mohd Rizal Palil and Ruhanita Maelah
This study examined social media, tax morale, and tax compliance behaviour. Partial Least Square-Structural Equation Modelling (PLS-SEM) was utilized to investigate the…
Abstract
This study examined social media, tax morale, and tax compliance behaviour. Partial Least Square-Structural Equation Modelling (PLS-SEM) was utilized to investigate the quantitative data gathered from 592 salaried and self-employed taxpayers in East Malaysia, comprising two regions – Sabah and Sarawak. The results showed that social media had no significant effect on tax compliance. There was, however, a significant and negative relationship between social media and tax morale. A significant and positive effect of tax morale on tax compliance was also discovered. The bootstrapping technique indicated that tax morale mediates the association between social media and tax compliance. This research is among the earliest in a developing country to investigate the effect of social media in enhancing tax compliance, thus, contributing to the tax literature with a broader focus.
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The purpose of this paper is to understand investment intention of prospective individual investors in a developing country (i.e. India) by using the “Theory of Planned Behaviour”…
Abstract
Purpose
The purpose of this paper is to understand investment intention of prospective individual investors in a developing country (i.e. India) by using the “Theory of Planned Behaviour” (TPB) (where perceived behavioural control has been replaced with financial self-efficacy, FSE) and two additional constructs, i.e. financial knowledge and personality traits (i.e. risk-taking propensity and preference for innovation) have been introduced.
Design/methodology/approach
The study uses quantitative and cross-sectional approach wherein questionnaire based survey was done to collect responses from prospective individual investors (920 usable responses). AMOS and SPSS have been used to establish the hypothesised relationship between the constructs.
Findings
The results of the study suggested that attitude was responsible for partial mediation between the relationship of financial knowledge and investment intention, whereas financial self-efficacy was exerting a dual role on the relationship between personality traits and investment intention. Subjective norms, on the other hand, exerted a weak positive effect on investment intention.
Research limitations/implications
This study is limited to measure the investment intention in financial markets in case of prospective individual investors; it does not incorporate the actual investment behaviour, the study also fails to include demographic factors which play a vital role in investment decision making. Furthermore, the study has only considered objective dimension of financial knowledge.
Practical implications
The findings will be useful for financial service providers who need to enhance the FSE and financial knowledge and design a “behavioural portfolio” according the personality traits of their clients.
Social implications
The up-liftment of financial confidence among individuals in order to motivate them to participate in financial markets and enjoy “short-cuts” towards financial success.
Originality/value
This study is one of the initial attempts in the context of the Indian Stock Market to introduce FSE as a dual (both mediating and moderating) construct between personality traits and investment intention using TPB, moreover, this study also provides the necessary impetus to analyse the relationship between financial knowledge and investment intention with attitude as the mediating variable.
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Tancredi Pascucci, Brizeida Hernández Sánchez and José Carlos Sánchez García
Work-family conflict is an important topic which had an evolution, starting from a static definition, where work and family domains were divided, to a more dynamic and complex…
Abstract
Purpose
Work-family conflict is an important topic which had an evolution, starting from a static definition, where work and family domains were divided, to a more dynamic and complex balance. COVID-19 has influenced society and created a significant distress among families and working activity, and this topic has been characterised by a major interest, considering some old definitions where this balance was considered problematic but not as an enriching opportunity.
Design/methodology/approach
The authors used SCOPUS to find all records mentioning work-family conflict, by considering book, article and review, excluding conference paper and considering only records written in English language. After a duplicated and not pertinent record removal, the authors obtained a number of 675 records. The authors considered 437 records from SCOPUS to create a cluster map.
Findings
Using SCOPUS and VOSviewer the authors have clustered 5 different areas, which are regrouped in next clusters considering keywords with most co-occurrence and significancy: Work-life balance and burnout gender cluster job stress and performance social and family support job satisfaction.
Research limitations/implications
Cluster map is origined only by SCOPUS database.
Originality/value
This work aims to find a state of art about this topic, creating hypothesis where this problem has been exacerbated by 2020 due to important society modifications created by COVID-19, where recent evolution of work-family balance has been complicated by papers which come back to consider this balance as problematic.
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Yusuf Abdulkarim Daiyabu, Nor Aziah Abd Manaf and Hafizah Mohamad Hsbollah
The purpose of this study is to deploy and expand the theory of planned behaviour (TPB) model with application to renewable energy investment by incorporating the component of tax…
Abstract
Purpose
The purpose of this study is to deploy and expand the theory of planned behaviour (TPB) model with application to renewable energy investment by incorporating the component of tax incentives (TIN). This will serve as an additional measure in understanding the conventional energy stakeholders’ investment intention into renewable energy in Nigeria.
Design/methodology/approach
Data was collected from 357 individual key conventional energy stakeholders in Nigeria using survey questionnaires. The research model was tested using structural equation modelling.
Findings
The results from the study revealed the applicability of the TPB in predicting the conventional energy stakeholders’ investment intention into renewable energy. The result indicates that attitude and subjective norm are significantly associated with investment intentions.
Research limitations/implications
The outcome implies that the integration of tax incentives can improve the predictive power of the model as the introduced variable demonstrates a significant impact on the conventional energy stakeholders’ investment intention into renewable energy.
Practical implications
This study extends on the well-established TPB model by integrating tax incentives in understanding investment intentions and the outcome implies a significant association of tax incentives with investment intention and moderated the influence of attitude and subjective norm over the conventional energy stakeholders’ investment intention.
Originality/value
TPB has been widely deployed and even extended to predict intention in numerous fields of study. Available literature presents the lack of such empirical research that focuses on investment in Nigeria and specifically regarding energy investment. The outcome highlighted the significant influence of tax incentives, thus the need for policymakers to suggest and implement various tax incentives to attract private investment into renewable energy for electricity generation that will consequently assist in achieving SDG-7 and mitigate climate change.
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Siti Mariam Norrulashikin, Fadhilah Yusof, Zulkifli Yusop, Ibrahim Lawal Kane, Norizzati Salleh and Aaishah Radziah Jamaludin
There is evidence that a stationary short memory process that encounters occasional structural break can show the properties of long memory processes or persistence behaviour…
Abstract
There is evidence that a stationary short memory process that encounters occasional structural break can show the properties of long memory processes or persistence behaviour which may lead to extreme weather condition. In this chapter, we applied three techniques for testing the long memory for six daily rainfall datasets in Kelantan area. The results explained that all the datasets exhibit long memory. An empirical fluctuation process was employed to test for structural changes using the ordinary least square (OLS)-based cumulative sum (CUSUM) test. The result also shows that structural change was spotted in all datasets. A long memory testing was then engaged to the datasets that were subdivided into their respective break and the results displayed that the subseries follows the same pattern as the original series. Hence, this indicated that there exists a true long memory in the data generating process (DGP) although structural break occurs within the data series.
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Imran Mehboob Shaikh and Hanudin Amin
This study aims to investigate the customer’s willingness to participate in family takaful using the theory of interpersonal behaviour (TIB) in Pakistan.
Abstract
Purpose
This study aims to investigate the customer’s willingness to participate in family takaful using the theory of interpersonal behaviour (TIB) in Pakistan.
Design/methodology/approach
For this study, purposive sampling was used, and 310 useable questionnaires were received from the respondents who were postgraduate students, non-users of family takaful. The respondents are residing in the largest city of Pakistan, which is Karachi. The software Analysis of Moments Structures (AMOS v.25) was used to analyse the data.
Findings
The findings of this study reveal that awareness, affect, facilitating conditions and religious obligation are pivotal in determining the customers’ intention to purchase family takaful products. In addition, perceived risk and social factors are found not to be significant predictors. Resultantly, it may also be necessary to look into the factors examined in this study and other factors that may have played a great role in the acceptance of family takaful in the case of Pakistan.
Research limitations/implications
This study is limited in terms of geographic coverage as it only covers part of Karachi city as a place of investigation, and therefore, the results cannot be generalised fully. On the same note, the sampling method can also be broadened to have the actual number of respondents for generalisability purposes. Future studies may focus on the random sampling method using cluster sampling to cover other regions and provinces for a clear picture and understanding.
Originality/value
To the best of the authors’ knowledge, this work is one of the first studies to be carried out on empirical grounds using the TIB in the context of family takaful products in Pakistan.
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Ali Saleh Al-Ajam and Khalil Md Nor
The purpose of this paper is to determine the factors that influence individuals’ intention to adopt internet banking in the Republic of Yemen. The current study found that a lack…
Abstract
Purpose
The purpose of this paper is to determine the factors that influence individuals’ intention to adopt internet banking in the Republic of Yemen. The current study found that a lack of empirical studies have been conducted in this field in Arab countries, in general, and in Yemen, in particular.
Design/methodology/approach
The theory of reasoned action (TRA) was extended by relative advantage, perceived risk, mass media, family’s influence, innovativeness, skepticism and technology readiness (TR). Paper survey was used to collect data from 1,500 bank customers. Structural equation modeling was employed to investigate the relationships between variables. The TRA was extended by relative advantage, perceived risk, mass media, family’s influence, innovativeness, skepticism and TR. Paper survey was used to collect data from 1,500 bank customers. Structural equation modeling was employed to investigate the relationships between variables.
Findings
Customer’s behavioral intention was significantly influenced by attitude, subjective norms and TR. Overall, the results indicate that the model provides a good understanding of factors that influence the intention to use internet banking service. The model explained 63.8 percent of the variance in the behavioral intention.
Practical implications
The findings are of great use to banks already offering internet banking but of even greater use for those banks which are planning to offer internet banking services. The results of the study could serve as a guideline for bank managers in understanding the factors and strategic market planning that needs to be initiated to increase internet banking adoption among current and potential customers.
Originality/value
Factors such as perceived usefulness, perceived ease of use and relative advantage have been found to be the determinants of internet banking adoption in previous studies. Along with the above variables, a new variable called TR has been analyzed in the present study. This kind of study has not been conducted in the Middle East context previously.
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Mohamad Noorman Masrek, Nor Shahriza Abdul Karim and Ramlah Hussein
This paper has the purpose of investigating the effect of organizational and individual characteristics on corporate intranet utilizations measured in terms of utilization modes…
Abstract
Purpose
This paper has the purpose of investigating the effect of organizational and individual characteristics on corporate intranet utilizations measured in terms of utilization modes, utilization for decision support and utilization for knowledge sharing.
Design/methodology/approach
The study employed a positivist case study approach conducted at four corporate organizations operating in Malaysia. About 700 questionnaires were administered to intranet users yielding 359 usable responses.
Findings
Four organizational characteristics, namely top management support, technical user support, functional integration and social norm, were found to be significantly related to intranet utilization variables. Likewise, four individual characteristics, namely web efficacy, personal information technology innovativeness, length of service and intranet experience, were also found to be significantly related to intranet utilization variables.
Research limitations/implications
Only four organizational and individual characteristics were explored. In addition, data were collected employing a cross‐sectional design instead of longitudinal design. The perceptual measures used in the questionnaires could also contribute to biasness.
Originality/value
The study contributes to the body of knowledge by developing an empirical‐based framework that depicts the determinants of intranet utilization at user‐level perspective.
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